> Income tax had been found to be unconstitutional.
No, it hadn't. As I stated earlier (and cited the case in which the decision was made), tax on certain forms of income (specifically, income from sales of property) was ruled to be a direct tax requiring apportionment under the Constitution.
> An "excise tax", which was the same thing, was implemented as a workaround.
Presumably, this is a reference to the Corporate Excise Tax of 1909, which wasn't the same thing, as the Court had explicitly previously ruled that a tax on corporations that was an excise for the privilege of operating a corporation, even when assessed by income, and even when the income included income from sales of property, was not a "direct tax" under the Constitution and thus did not require apportionment.
> The income tax amendment eliminated the unconstitutionality
...of Congress taxing income from sale of property without apportionment, yes. That was the problem with the tax act that had been struck down -- the fact that it included taxes on that one particular source of income in a non-apportioned tax.
No, it hadn't. As I stated earlier (and cited the case in which the decision was made), tax on certain forms of income (specifically, income from sales of property) was ruled to be a direct tax requiring apportionment under the Constitution.
> An "excise tax", which was the same thing, was implemented as a workaround.
Presumably, this is a reference to the Corporate Excise Tax of 1909, which wasn't the same thing, as the Court had explicitly previously ruled that a tax on corporations that was an excise for the privilege of operating a corporation, even when assessed by income, and even when the income included income from sales of property, was not a "direct tax" under the Constitution and thus did not require apportionment.
> The income tax amendment eliminated the unconstitutionality
...of Congress taxing income from sale of property without apportionment, yes. That was the problem with the tax act that had been struck down -- the fact that it included taxes on that one particular source of income in a non-apportioned tax.